{"id":"W1609141540","doi":"","title":"ANALYSE DES DETERMINANTS DE LA GESTION DES RESULTATS : CAS DES FIRMES CANADIENNES FRANCAISES ET TUNISIENNES","year":2006,"lang":"fr","type":"article","venue":"RePEc: Research Papers in Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Political science; Humanities; Philosophy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00357161,0.0005384317,0.0008095094,0.001484706,0.0008370014,0.003658287,0.0008156457,0.0008000195,0.008459615],"category_scores_gemma":[0.01079585,0.0003890817,0.001572808,0.003621629,0.0005977702,0.0008817326,0.001492659,0.001268761,0.0006883335],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003046631,"about_ca_system_score_gemma":0.002359132,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.451855,"about_ca_topic_score_gemma":0.3065641,"domain_scores_codex":[0.9976395,0.0009309319,0.0001295442,0.0004969996,0.0002892577,0.0005137481],"domain_scores_gemma":[0.9871321,0.007623255,0.002471132,0.0007719294,0.0012314,0.0007701392],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001114328,0.00005107704,0.9850157,0.00004953546,0.0008446705,0.0002226428,0.0006609125,0.005217749,0.0001612655,0.001280842,0.0006270967,0.00575711],"study_design_scores_gemma":[0.0000141723,0.00008242953,0.9847261,0.0000729452,0.0003979577,0.00005684891,0.002255887,0.007354372,0.0002932686,0.0004061025,0.004317514,0.00002234041],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9907449,0.001718109,0.0009187544,0.000732219,0.00002515029,0.00001950427,0.002111525,0.00002493811,0.003704859],"genre_scores_gemma":[0.9941841,0.0004067509,0.0002506702,0.00005620273,0.00001454162,0.0000220121,0.00132809,0.000008790898,0.003728905],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5481451,"threshold_uncertainty_score":0.8984498,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0216388610296781,"score_gpt":0.2810937349471525,"score_spread":0.2594548739174743,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}